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The level of taxpayer compliance has decreased during the COVID-19 pandemic. The Regional Revenue Management Agency recorded that as many as 1.6 million motorized vehicles were in arrears in taxes as of September 2020. This study aims to empirically examine the effect of the tax whitening program, taxpayer awareness, and tax knowledge on taxpayer compliance with tax socialization as a moderating variable in the correlation. The questionnaire uses a Likert scale with 100 motor vehicle taxpayers domiciled in the Cilacap, Banyumas, Purbalingga, Banjarnegara, and Kebumen areas. The research sample was taken using the non-probability sampling technique. The questionnaire data was then processed using Partial Least Square (PLS) analysis by testing the outer and inner models. The results show that tax whitening, taxpayer awareness, and tax knowledge directly impact taxpayer compliance. However, tax socialization does not affect taxpayer compliance. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. This study explains that tax whitening can be used as a solution to improve vehicle tax compliance. Meanwhile, tax awareness and tax knowledge which are internal factors, reflect that taxpayers have good knowledge to be aware of their obligations to pay taxes and comply with existing tax regulations. Tax socialization cannot moderate the factors that support taxpayer compliance and does not directly affect taxpayer compliance. These conditions indicate the government's lack of effort in providing tax information and knowledge to the public. Activities to disseminate information, tax knowledge, and tax education to the public must be carried out intensely and continuously to increase taxpayer compliance.

Tax education, especially at college level, has so far focused on academic aspects and tends to ignore ethical aspects. So far, ethics education has shown its role in increasing individual moral sensitivity. Given the importance of ethics education, an integration of ethics is needed in tax education, so that it is expected to help in shaping tax-compliant behavior among students. Based on these issues, this study aims to examine the combined effect of tax ethics education and tax comprehension on tax compliance. This research was conducted on 81 undergraduate accounting students with an experimental method. Based on the analysis using ANOVA, this study found that the integration of ethics in tax education can improve tax compliance, especially for students who have low tax comprehension. The results of this study indicate the importance of ethics integration in tax education, especially at the university level. Therefore, the results of this study are expected to be a consideration for universities to integrate ethical aspects of tax education, thus helping in the process of forming student moral awareness as taxpayers in the future.

The purpose of this study was to determine whether there are differences in tax revenues, the number of taxpayers who pay, and submit tax reports before and after the tax volunteer program. The period before tax volunteers is in March 2018 - February 2019 and the period after tax volunteers is in March 2019 - March 2020. This research took place at the Pratama tax office in Badung Selatan. The data in this study were analyzed using an independent t-test. The results of this study indicate that there is no difference in the amount of tax revenue and the number of taxpayers who submit tax reports, but there are differences in the number of taxpayers who pay taxes before and after tax volunteers. The data contribution from research can be used as a basis for the Directorate General of Taxation to be able to evaluate the system that has been used and whether the presence of tax volunteers can also help in increasing taxpayer compliance. Also, it will become a reference for the Directorate General of Taxation in making decisions to make policy in the field of taxation, including creating another taxation system that will facilitate taxpayers in their tax obligations and expand the scope of tax volunteers in areas that have not been reached to date.

This research aims to examine the effect of psychology factors toward voluntary tax compliance on personal taxpayers who have a business (MSME) in Malang Raya. Kirchler, Hoelzl, & Wahl (2008) define voluntary tax compliance as the obedience based on the feeling of trust towards the tax authority. This feeling of trust towards tax authority can be created from the procedural justice obtained and felt by the taxpayers. Tax knowledge of taxpayers is also expected to strengthen the effect of perception of procedural justice towards voluntary tax compliance and the trust towards the tax authority. The researcher employed samples of personal taxpayers who have a business (MSME) in Malang Raya through a convenience sampling method. The samples of this research were 405 respondents and were analyzed by using the SEM-PLS method with WarpPLS 6.0. The research results show that procedural justice perception affects the trust towards the authority and voluntary tax compliance, the trust towards the authority also mediates the effect of procedural justice perception towards voluntary tax compliance, but tax knowledge is not proven of strengthening procedural justice perception towards the trust towards the authority and voluntary tax compliance. The result indicates that to increase tax compliance the authority must make sure the fair procedure according to taxpayers. The fair procedure will establish trust in the authority and make taxpayers easier to comply. Tax knowledge doesn’t make the effect stronger because taxpayers only judge to comply according to the easy and simple procedure of tax system

This study aims to empirically examine the impact of tax penalties, tax audits, and taxpayers’ awareness of corporate taxpayer compliance and the role of compliant intentions as the moderating variable in its correlation. The analytical method used is the Multiple Linear Regression (Multiple Regression Analysis) and the Moderated Regression Analysis (MRA). The population of this study is the corporate taxpayers in North Banjarmasin Tax Office in 2019 with a sample of 142 corporate rate taxpayers. The sampling method used is convenience sampling. The results show that tax penalties, tax audits, and taxpayers’ awareness positively affect corporate taxpayer compliance. However, the compliant intention is unable to moderate the effect of fines, tax audits, and taxpayers’ awareness toward corporate taxpayer compliance. This is due to the applied penalties and tax audits following the taxation laws and the corporate taxpayer’s awareness of the importance of taxation as the source of state income. The purposes of this research are to provide inputs and references for the tax authorities and taxpayers, to examine further about tax penalties and tax audits that have been implemented, and to raise awareness among taxpayers for complying with taxes. Then, this research is influenced by external factors and internal factors, namely penalty sanctions, tax audits, and awareness of taxpayers who make taxpayers compliant with taxes, so that the presence or absence of intentions will continue to make taxpayers obedient to taxes.

This study aims to empirically examine the effect of tax fairness and tax knowledge on tax compliance for Micro, Small and Medium Enterprises (MSMEs). Azmi and Perumal (2008) identified five of tax fairness dimensions: general fairness, exchanges with the government, special provisions, tax rates structure, and self-interest. Tax knowledge related to tax calculation, tax payment, and tax reporting. This study used a survey method by distributing the questionnaire. The sample used was Micro, Small and Medium Enterprises (MSMEs) in Malang city through the cluster random sampling method. The data obtained were 107 respondents who were processed with the help of SPSS 24. Two regression analyses used in this study are multiple linear regression analysis and simple linear regression analysis. The results of the study using multiple linear regression analysis showed that the three dimensions of tax fairness that affect MSMEs compliance are general fairness, tax rates structure, and self-interest. The results from the simple linear regression analysis show that tax knowledge influences MSMEs' compliance.

MSMEs contribute more than 60% of economic growth. 99% of business operators in Indonesia are MSMEs. However, the contribution of MSMEs in tax revenue is still low. The government has sought to improve tax compliance for the MSME sector by the existence of an Account Representative position (AR) and an online reporting system, namely E Filling. This study aims to determine whether the role of Account representative (AR) and the use of E Filling can affect the compliance of MSMEs in reporting tax. The data used are MSMEs in the area of the Primary Tax Office in Duren Sawit. The number of questionnaires distributed was 120 and could be processed was 95 questionnaires. The analytical tool used is the Structure Equation Model (SEM). The results conclude that the value of the role of AR and the use of E-Filling affect the compliance of MSMEs in reporting taxes partially and simultaneously.